...inheritance, etc. Subsection 1. Transfers Subject to Tax. — All property which shall pass, by will or by intestate laws of this State, from any person who may die seized or possessed of the s'vme while a resident of this State, or if such decedent was not a resident of this State at the time...

...or personal property in the following cases : Hopper v. Edwards. 88 NJL "First. When the transfer is by will or by the intestate laws of this state, from any person dying seized or possessed of the property while a resident of the state. "Second. When the transfer...

...and that to do so would render the statute unconstitutiona1. The statute imposes a tax upon property which shall pass by will or by the intestate laws of this State, or "which shall be transferred by deed, grant, sale or gift made in contemplation of the death of grantor...

...enumerates property upon which inheritance tax can be levied, as follows: "1. When the transfer is by will or by the intestate laws of this State, from any person dying, seized or possessed of the property while a resident of the State. 2. When the transfer is by...

...Inheritance Tax law (Kurd's Stat. 1903, p. 1576,) provides that all property which shall pass by will from any person who may die seized or possessed of the same, shall be and is subject to a tax at a rate thereinafter specified, and all heirs, legatees, devisees,...

...also states (referring to Nebraska statutes) : " The inheritance tax law makes all property taxable ' which shall pass by will or by the intestate laws of this State.' The succession law of 1907 is indubitably ' the intestate law of this State.' In fact, it is now the...

...disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which shall pass by will, or by the Intestate laws of this state, from any person who may dip seized or possessed of the same while a resident of this state • • • to any person or persons...

...which was adopted by the trial court, is that the state has imposed this tax only on "all property which shall pass, by will or by the intestate laws of this state" ; that in the succeeding part of the sentence, grammatically and by necessary construction (since this...

...charges and expenses of administration. By its terms the taxing act is limited to such property as "shall pass, by will or by the Intestate laws of this state," from the deceased to some other person. It must be borne In mind that we are speaking regardless of other...

...Eq. 281, 98 Atl. 666. The act provides: (1) " * * » That after the passage of this act all property which shall pass by will or by the intestate laws of this state from any person * * * to any person * * * other than to * * • the father, mother, husband, wife, children, brother...